本研究主要以實證分析探討台灣地區國際觀光旅館之經濟規模與範疇經濟問題。實證模型係由三項產出及四項投入的超越對數成本函數(Translog Cost Function)、成本份額方程式,及必要的限制式所組成之成本聯立體系。資料來源為民國七十九年度至八十三年度,台灣地區國際觀光旅館營運分析報告(交通部觀光局1996)之財務營運報表,利用近似無關迴歸分析方法(Seemingly Unrelated Regression Estimation),求得成本聯立體系的參數推估值;進而探討下列問題:1.台灣地區各國際觀光旅館是否享有規模經濟?2.台灣地區國際觀光旅館的最適經營規模為何?3.國際觀光旅館是否應該增設房客數來擴充規模,以使其享有規模經濟?4.國際觀光旅館提供多元產品時,是否因而享有範疇經濟利益?研究結果以83年所推估國際觀光旅館之規模經濟值,皆顯示為具有規模經濟之特性。而在增加客房數來擴充規模經濟時需注意,其業務量增加是否足夠使規模經濟平均成本下降的利益抵銷其所增加的成本。在範疇經濟方面,國際觀光旅館中客房收入與餐飲收入及總業務間皆具有成本互補性的特性。
This paper is to study the economies of scale and the economies of scope of the international tourism hotel in Taiwan. The research sample contains 50 international tourism hotels in Taiwan. The data is from the finical statement in the official report published by the Tourism Bureau Ministry of Transportation and Communication, R.O.C., and the sample period is from 1990 to 1994. The empirical model contains the Translog cost function which includes three output variables and four input prices, the cost-share equations, and the constraints on the parameters in the simultaneous cost system. Seemingly Unrelated Regression (SUR) is used to estimate the parameters of the simultaneous cost system. The results show that, based on the 1994 data, international tourism hotels in Taiwan are in general not operating efficiently in terms of cost efficiency. There are some cost incentive or benefit to expansion both in scale and scope of business.